Opinion · Court of Appeals for the Sixth Circuit

Elmer J. Benes and Frances M. Benes, E. J. Benes & Company, Inc. v. Commissioner of Internal Revenue

355 F.2d 929

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1966-01-10
Topic: general

ORDER. Thr above cause coming on to be heard on the briefs, record, and arguments of the parties, and the Court being duly advised: Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed for the reason.', set forth in the opinion of Judge Pierce, reported in 42 T.C. 358.

Citator

Cited by: 32 opinions

BENES v. COMMISSIONER OF INTERNAL REVENUE,355 F.2d 929(6th Cir. 1966)

Elmer J. BENES and Frances M. Benes, E.J. Benes Company, Inc.,

Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 16227.

United States Court of Appeals, Sixth Circuit.

January 10, 1966.

Samuel Byer, New York City, for petitioners.

Stephen H. Paley, Dept. of Justice, Washington, D.C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D.C., on brief, for respondent.

Before WEICK, Chief Judge, CELEBREZZE, Circuit Judge, and CECIL, Senior Circuit Judge.

ORDER.

The above cause coming on to be heard on the briefs, record, and arguments of the parties, and the Court being duly advised:

Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed for the reasons set forth in the opinion of Judge Pierce, reported in42 T.C. 358.Page 931